University of Tasmania, Australia

This unit intends to provide students with an introduction to the accounting information system and to the role of technology in accounting. This unit considers the role of the accountant in the design, use and evaluation of the accounting information system, the transaction cycle and the role of the accounting information system as a communication device. Issues addressed will include internal control, security and assurance, implications of web based commerce and the popularly coined ‘knowledge economy’. Accounting packages will be referred to, and where appropriate used to exemplify concepts. Current issues in this dynamic area will be introduced as appropriate.

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